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Oversight of Undistributed Child Support Funds

… districts to effectively reduce undistributed child support balances and initiate the process that would allow … Social Security Act requires states to operate child support programs. Child support programs help enhance the well-being of children in …

https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-funds

New York City Agency Services Monitoring Tool

… can impact the City’s ability to provide adequate public services for its residents, workers and prospective visitors. … and/or staffing data were excluded from the tool (i.e., the Economic Development Corporation, NYC Health + … and spending commitments for other than personal services (e.g., contractual services, utilities, and …

https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-tool

Opinion 91-37

… (lack of inspection certificate) and 402 (lack of license plate) of the Vehicle and Traffic Law, which occur while a … of a motor vehicle on a public highway without a license plate. The Cities of Yonkers, New York, Buffalo and Rochester …

https://www.osc.ny.gov/legal-opinions/opinion-91-37

About Statement No. 67 – Governmental Accounting Standards Board

… Governmental Accounting Standards Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : Establishes … and required supplementary information disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or … in Plan Net Position. For more information on Statement No. 67, visit the GASB website . Rev. 9/25 …

https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67

Wage Theft Investigations

… Purpose To determine whether the Department of Labor (Department) is efficiently utilizing its resources to … and connect job seekers to jobs. Its Division of Labor Standards (Division) is committed to safeguarding New … York State workers through vigorous enforcement of State Labor Laws, including the 2011 Wage Theft Prevention Act, …

https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigations

Village of Hewlett Bay Park – Financial Management (2022M-30)

… budgets, and monitored and effectively managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed …

https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30

Eaton No. 1 Fire District – Board Oversight (2024M-4)

… were maintained. Key Findings District officials did not adequately monitor financial activities or maintain … and reports. The Board of Fire Commissioners (Board) did not: Ensure basic accounting records were maintained or that … requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4

Unified Court System Bulletin No. UCS-76

… the statutory salary by 366 days (calendar year 2004 is a leap year). Prior to the implementation of this change, earnings were calculated using a leap year formula effective at the start of the fiscal year … 29 occurred. For example, for Fiscal Year 2003-2004, the leap year calculation was used to determine earnings from …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-76-2003-factor-change-adjustment-payment-judges

Tuition Assistance Program – LIM College

… Rules and Regulations when certifying students for State financial aid. Background TAP is the largest student grant … of State scholarship programs. Schools receiving State financial aid payments are responsible for certifying student … Education Department: Audit of the Tuition Assistance Program at LaGuardia Community College (2013-T-4) …

https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-college

Southampton Union Free School District – Financial Management (2024M-43)

… Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage fund … Free School District District Board of Education Board and officials effectively managed fund balance and reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43

Federal Funds to New York City: A Review of Categorical Grants Combined

The federal administration has ordered freezes, pauses, and reviews of federal assistance funding to identify grant programs which are implicated by the President’s recent executive actions and could be subject to reduction or elimination.

https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc--a-review-of-categorical-grants.pdf

Federal Funds To New York City: A Review of Categorical Grants

https://www.osc.ny.gov/files/reports/pdf/report-1-2026.pdf

Oversight of Sidewalk Sheds (2019-N-9)

To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are safely maintained, and have valid operating permits.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n9.pdf

City of Little Falls – Financial Condition (2021M-54)

Determine whether the City of Little Falls (City) Common Council (Council) and officials adopted realistic budgets that were structurally balanced, routinely monitored financial operations and took appropriate actions to maintain the City’s fiscal stability.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/little-falls-2021-54.pdf

Government Services Series: NYC Dept. of Buildings

The New York City Department of Buildings (DOB) is meeting its timeliness goals for high priority demands but its responsiveness is slowing for both development and inspection activities due to staffing and budget constraints.

https://www.osc.ny.gov/files/reports/osdc/pdf/gss-for-dob-june-26-approved.pdf

2019 Annual Audit

… Benefits, the Second Injury Fund, and the Fund for Reopened Cases. The Board completed its transition from its …

https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-audit

Lancaster Central School District – Financial Management (2022M-37)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37

State Agencies Bulletin No. 1160

… Purpose To explain OSC’s automatic processing of the General Salary and other Increases and to provide agencies … below for those employees covered by the agreement: General Salary Increases to base and Longevity Pay and … Lag). Contract Provisions and Eligibility April 1, 2009 General Salary Increase The legislation provides for a 3.0% …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1160-implementation-general-salary-and-other-increases-and-ending-and